ANALISIS HUBUNGAN KINERJA KEUANGAN PADA STRUKTUR MODAL DI PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018

Abstract

This research was conducted to determine the impact of liquidity, company size, asset structure and sales growth of the capital structure in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The period is 3 (three) years from 2016-2018. This research uses a quantitative approach. The population consist of 78 food and beverage companies listed on the IDX. Sampling techniques used purposive sampling techniques and obtained as many as 13 companies. Multiple linear regression analyses used data analysis techniques. The results of this study showed that the liquidity variables were negatively and insignificant to the capital structures and the company size variables were negatively and significantly influential towards the capital structure. While variable asset structure and sales growth have positive and significant effect on the capital structure.